Fluegge Inc. has provided the following data concerning one of the products in Its standard cost system. Varlable manufacturing overhead is applied to products on the basis of direct labor-hours. or Hours per Unit Standard Price or of Output Direct materials Direct 1abor Variable manufacturing overhead 5.7 liters 0.70 hours 0.70 hours $20.60 per hour 5.50 per hour The company has reported the following actual results for the product for December Actual output 4,100 units 25,100 liters $4.80 per liter Raw Actual price of rav materials Actual cost of raw materials purchased $120,480 Raw naterials used in production Actual direct labor-hours Actual direct labor rate Actual direct labor cost ctual variable overhead rate Actual variable overhead cost 23,360 liters 2,700 hours s 21.20 per hour s 57,240 s .90 per hour s 15,930 The labor efficiency variance for the month is closest to: Prax 19 of 28 Naxt >